HUNTERDON MEDICAL CENTER v. TP. OF READINGTON

A-17 September Term 2007

951 A.2d 931 (2008)

195 N.J. 549

HUNTERDON MEDICAL CENTER, Plaintiff-Appellant, v. TOWNSHIP OF READINGTON, Defendant-Respondent.

Supreme Court of New Jersey.

Decided July 14, 2008.


Attorney(s) appearing for the Case

Susan A. Feeney argued the cause for appellant (McCarter & English, attorneys; Ms. Feeney and Daniel P. Zazzali, Newark, on the briefs).

Martin Allen argued the cause for respondent (DiFrancesco, Bateman, Coley, Yospin, Kunzman, Davis & Lehrer, attorneys; Joseph V. Sordillo, Warren, on the brief).


Justice LaVECCHIA delivered the opinion of the Court.

In New Jersey, all real property is subject to local property taxation, N.J.S.A. 54:4-1, unless its use has been exempted. See N.J. Const., art. VIII, § 1, ¶ 2 (authorizing legislatively sanctioned tax exemptions based on property's use). One such exemption is found in N.J.S.A. 54:4-3.6, which exempts real property used in the work of various nonprofit organizations, including "all...

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